Estimate Vaping Products Duty on a shipment, or convert between in-bond, duty-paid and VAT-paid prices for wine, spirits, beer and cider. Rates are taken from HMRC’s published tables.
Vaping Products Duty Calculator
£2.20 per 10ml of vaping liquid, from 1 October 2026For example 2ml for a pod or pre-filled device, or 10ml for a refill bottle.
Finance saving = total duty × your finance rate × half the sell-through period (stock released evenly), compared with paying all the duty up front. VAT is charged on top of the duty-inclusive selling price. Estimates only.
About Vaping Products Duty
From 1 October 2026, vaping liquids manufactured in or imported into the UK are charged at £2.20 per 10ml, whether or not they contain nicotine. Products held in duty suspension are not charged until they are released. Read more about our VPD compliance support.
UK Alcohol Duty & VAT Calculator
Wine, spirits, beer and cider. Enter any one price to convert the others.Draught relief applies to products below 8.5% ABV in containers of 20 litres or more designed to connect to a dispense system, such as kegs and casks.
Estimates only, based on HMRC’s published Alcohol Duty rates. Small Producer Relief is not included. Always check your liability with HMRC or with our team before you rely on a figure.
Alcohol Duty rates from 1 February 2026
Pounds per litre of pure alcohol (LPA).
| Strength (ABV) | Beer | Still cider | Sparkling cider | Wine, spirits & other |
|---|---|---|---|---|
| 0% to 1.2% | £0.00 | £0.00 | £0.00 | £0.00 |
| 1.3% to 3.4% | £9.96 | £9.96 | £9.96 | £9.96 |
| 3.5% to 8.4% | £22.58 | £10.39 | £10.39 (to 5.5%) £26.61 (5.6% +) | £26.61 |
| 8.5% to 22% | £30.62 | £30.62 | £30.62 | £30.62 |
| Above 22% | £33.99 | £33.99 | £33.99 | £33.99 |
| Draught relief (below 8.5% ABV) | Rate |
|---|---|
| All products, 1.3% to 3.4% | £8.58 |
| Still cider, 3.5% to 8.4% | £8.95 |
| Sparkling cider, 3.5% to 5.5% | £8.95 |
| Sparkling cider, 5.6% to 8.4% | £19.45 |
| Beer, spirits, wine and other products, 3.5% to 8.4% | £19.45 |
Rates from 1 February 2025 to 31 January 2026
| Strength (ABV) | Beer | Still cider | Sparkling cider | Wine, spirits & other |
|---|---|---|---|---|
| 0% to 1.2% | £0.00 | £0.00 | £0.00 | £0.00 |
| 1.3% to 3.4% | £9.61 | £9.61 | £9.61 | £9.61 |
| 3.5% to 8.4% | £21.78 | £10.02 | £10.02 (to 5.5%) £25.67 (5.6% +) | £25.67 |
| 8.5% to 22% | £29.54 | £29.54 | £29.54 | £29.54 |
| Above 22% | £32.79 | £32.79 | £32.79 | £32.79 |
| Draught relief (below 8.5% ABV) | Rate |
|---|---|
| All products, 1.3% to 3.4% | £8.28 |
| Still cider, 3.5% to 8.4% | £8.63 |
| Sparkling cider, 3.5% to 5.5% | £8.63 |
| Sparkling cider, 5.6% to 8.4% | £18.76 |
| Beer, spirits, wine and other products, 3.5% to 8.4% | £18.76 |
How the calculation works
- Litres of pure alcohol = total litres × ABV ÷ 100. A 75cl bottle at 12.5% contains 0.094 LPA.
- Alcohol Duty = litres of pure alcohol × the rate for the product and strength band.
- VAT is charged at 20% on the duty-inclusive price.
- Products below 1.3% ABV are not liable to Alcohol Duty.
Sources: HMRC, New Vaping Products Duty comes into effect and Alcohol Duty rates. Figures are estimates for guidance only and are not tax advice.